Akwatia PLC acquired held 80% equity interest in Bodie Ltd three years ago for cash consideration of GH1600m. At acquisition, Bodie Ltds net assets had a carrying amount (to Bodie Ltd) of GH1700m but fair value of its land was higher than book value by GH50m (and this has not changed since acquisition). Akwatia PLC measures the noncontrolling interests at their proportion of the acquirees net assets. The subsidiarys net assets (before any fair value adjustment and goodwill) at current yearend are given below GHm Land and buildings 1,100 Machines 700 Net current assets 290 2,090 Akwatia PLC has determined that at current reporting date, the net present value-in-use of Bodie Ltd is GH2,030m. Assume no net realisable value and no previous impairment losses. Required (a) Using appropriate IFRS, compute the impairment loss (if any) should be recognised for the current period and determine the revised carrying amounts (if applicable) of Bodie Ltd. (b) If the Non-controlling interest at acquisition date was measured at fair value of GH400m, how much impairment loss will be recognized in the current period